Omaha, Inc., is expected to have the following cash revenues and expenses (other than depreciation) in 20x7:

Sales	$91,000	Depreciation expense	$ 5,000
Selling, general, and		Income tax expense	3,000
administrative expenses		Cost of goods sold	45,000
(excluding depreciation)	10,000

Omaha's estimated 20x7 net cash flows are

A)

$33,000.

B)

$30,000.

C)

$23,000.

D)

$28,000.